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    <title>Amendment of section 80JJAA</title>
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    <description>The amendment adds &quot;footwear or leather products&quot; to the eligible manufacturing activities for the employment-based deduction and inserts a proviso deeming an employee who falls short of the required employment period in one year-but meets it in the immediately succeeding year-as employed in that succeeding year, so the deduction&#039;s provisions apply accordingly.</description>
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      <link>https://www.taxtmi.com/acts?id=32030</link>
      <description>The amendment adds &quot;footwear or leather products&quot; to the eligible manufacturing activities for the employment-based deduction and inserts a proviso deeming an employee who falls short of the required employment period in one year-but meets it in the immediately succeeding year-as employed in that succeeding year, so the deduction&#039;s provisions apply accordingly.</description>
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